Reports

Ce rapport est une édition spéciale du Tableau de bord de l’OCDE sur le financement des PME et des entrepreneurs, publication phare de l’OCDE. Il examine en détail les conséquences du COVID-19 sur l’accès des PME au financement, ainsi que les mesures prises en conséquence par les pouvoirs publics. Il apparaît qu’avant la crise, les conditions de financement étaient globalement favorables pour les PME et les entrepreneurs, qui bénéficiaient de faibles taux d’intérêt, de critères accommodants d’octroi des crédits et d’une offre de plus en plus diversifiée d’instruments de financement. Mais la crise du COVID‑19 a profondément bouleversé l’accès des PME au financement. Plus particulièrement, l’effondrement brutal du chiffre d’affaires des entreprises a provoqué de graves pénuries de liquidités qui ont mis en danger la survie de bon nombre d’entreprises viables. Ce rapport fait état d’une augmentation de la demande de prêts bancaires au cours du premier semestre de 2020, et d’une stabilité de l’offre de crédit grâce à l’action des pouvoirs publics. Parallèlement, on a observé un recul d’autres sources de financement, en particulier l’apport de fonds propres au stade du démarrage. Le rapport réunit des données sur le périmètre et l’ampleur des mesures prises par les gouvernements dans le monde, et en précise les principales caractéristiques. Il décrit les principaux enjeux stratégiques du financement des PME qui se poseront au cours des prochaines phases de la pandémie ; il s’agira en effet d’éviter le surendettement des PME, de promouvoir une gamme diversifiée d’instruments de financement, de stimuler la création d’entreprises et de renforcer la résilience des PME par des mesures structurelles.

The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.

Cette publication contient le rapport d'examen par les pairs 2020 sur l'échange de renseignements à la demande de la Suisse.

This paper presents and discusses the general findings and key policy messages of the 2019 OECD Open, Useful and Re-usable data (OURdata) Index, and provides a detailed analysis of the results for each pillar and sub-pillar. Additionally, it assesses the main advancements and challenges related to the design and implementation of open government data (OGD) policies in OECD member and partner countries by comparing the results for 2019 with those of the 2017 edition. This policy paper contributes to the OECD work on the digital transformation of the public sector, including digital government and data-driven public sector and open government data.

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

Le Comité d’aide au développement (CAD) de l’OCDE procède à des examens périodiques des efforts individuels de coopération pour le développement des membres du CAD. Les politiques et les programmes de chacun des membres font l’objet d’un examen critique une fois tous les cinq ans. Les examens par les pairs évaluent la performance du membre considéré, sans se limiter au seul organisme de coopération, et examinent les aspects ayant trait tant à la définition de la politique qu’à sa mise en œuvre. Ils couvrent dans leur globalité les activités de coopération pour le développement et d’aide humanitaire du membre soumis à examen, en les replaçant dans le système envisagé dans son entier. Cet examen analyse la performance de la Suisse, y compris son appui stratégique au système multilatéral pour gérer les biens et enjeux mondiaux, sa vision globale du développement et des partenariats ainsi que les pressions auxquelles font face les programmes de développement et humanitaire.

Switzerland has the lowest carbon intensity among all IEA countries, owing largely to the carbon free electricity sector that is dominated by nuclear and hydro generation. However, following the 2017 decision of the Swiss people to gradually phase out nuclear power, Switzerland’s energy sector is now undergoing a considerable transition. Filling the gap left by nuclear power closures while maintaining low carbon generation and high standards of supply security will be one of the challenges that Switzerland has to address in its long-term energy strategy. The country’s Energy Strategy 2050 maps the way towards a low-carbon economy in which higher energy efficiency and renewable energy sources replace nuclear energy. In this context, the latest IEA review of Switzerland’s energy policies focuses on two areas that are critical to guiding it towards a more secure and sustainable energy future: the design of the electricity market and the climate policy for the post-2020 period. The new energy strategy will require opening the Swiss electricity market and full integration into the European electricity market to meet future energy needs. The IEA encourages the Swiss government to bring ongoing negotiations with the European Union on an electricity agreement to a successful outcome. Switzerland’s carbon dioxide levy on stationary fuels and its automatic upward adjustment have proven highly effective in shifting energy demand from oil towards gas and renewable energy sources. However, more needs to be done to limit emissions from transport.

In 2014 the OECD carried out work to take stock of OECD countries' achievements in building resilience to major natural and man-made disasters. The report suggested that albeit significant achievements were made through effective risk prevention and mitigation management, past disasters have revealed persistent vulnerabilities and gaps in risk prevention management across OECD. Based on the findings of this OECD-wide report a cross-country comparative study was undertaken in Austria, France and Switzerland to test the recommendations put forward in specific country contexts. This report summarises the individual and comparative country case study findings. It highlights that the risk prevention policy mix has shifted in favor of organisational measures such as hazard informed land use planning or strengthening the enforcement of risk sensitive regulations. In the meantime, the great need for maintaining the large stock of structural protection measures has been overlooked and vulnerability might increase because of that. The report highlights the need for better policy evaluation to increase the effectiveness of risk prevention measures in the future. The report highlights practices where countries succeeded to make risk prevention a responsibility of the whole of government and the whole of society, by analysing supporting governance and financing arrangements.